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A sole administrator leasing premises to their own company has enquired whether they are a VAT taxable person and if they can deduct the VAT paid upon purchasing the property. The DGT has ruled that they are indeed a taxable person and may deduct the tax if the property is used for leases that are subject to VAT rather than exempt.
Cuestión planteada Consideración del consultante como sujeto pasivo del Impuesto por dicho arrendamiento, y deducibilidad de la cuota soportada por el Impuesto sobre el Valor Añadido en la adquisición del local.
El consultante tiene la consideración de empresario o profesional al realizar arrendamientos con fin de obtener ingresos continuados. Al existir vinculación con la sociedad arrendataria, la base imponible debe ser el valor normal de mercado si se cumplen los requisitos del artículo 79.5. El derecho a la deducción de la cuota soportada en la compra del inmueble procede si existe la intención de destinarlo a actividades sujetas y no exentas.
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